The Impact of Digital Communication Tools on the Accuracy and Efficiency of Financial Reporting
DOI:
https://doi.org/10.5281/zenodo.14576497Keywords:
Digital Communication Tools, Financial Reporting, Technological Innovations, Diffusion of Innovations TheoryAbstract
This study aims to map the impact of digital communication tools on the accuracy and efficiency of financial reporting in response to the continuous evolution of technological innovations. The focus of this research is to delve deeper into how digital communication tools significantly influence the financial reporting process, referencing relevant prior studies and communication theories. By employing constructivism and a literature review method of 30 related journal articles, this study is expected to provide insights and experiences on the use of digital communication tools in financial reporting across various sectors as considerations for adopting technology through its impact. The Diffusion of Innovations Theory is used to understand how digital communication tools are adopted and their considerations in enhancing financial reporting outcomes. The results of this study are expected to provide an overview and insights into the impact of digital communication tools through five key factors of innovation diffusion related to accuracy and efficiency to be considered for innovation adoption and strategies to improve performance in financial reporting.
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